WP No. 24402 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 07-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 24402 of 2026 and WMP.Nos.26592 & 26596 of 2026 M/s. Ravi Metal Marts Rep. by its proprietor, Tharmalingam Shenbalingam Ravikumar, No. 432, N. S Road, Saibaba Colony, Coimbatore 641011. ..Petitioner Vs Assistant Commissioner (ST) (FAC) Mettupalayam Road Assessment circle, Dr. Balasundaram Road, Coimbatore 18. ..Respondent Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus to call for the records of the Impugned Orders passed u/s. 73 of the GST Acts, dated 09/10/2025, passed by the Respondent in FORM DRC-07, for the FY 2021-2022, bearing Reference No. ZD331025072760P, and quash the same as bad in law and direct the Respondent to pass fresh orders after providing an opportunity of being heard. For Petitioner: Mr. K. G.Jayasuriya for Mr. Ravi Kannan For Respondent: Ms. Amirta Poonkodi Dinakaran Government Counsel (Tax) https://www.mhc.tn.gov.in/judis WP No. 24402 of 2026 __________ Page2 of 4 ORDER An order dated 09.10.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2. Ms. Amirta Poonkodi Dinakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent. 3. The period of limitation for filing an appeal has expired. On instructions, learned counsel for the petitioner agrees to pay 25% of the disputed tax demand as a condition for remand. An endorsement to that effect is made on the bundle. 4. Subject to the condition that the petitioner remits 25% of the disputed tax demand, as agreed to, within thirty days from the date of receipt of a copy of this order, the impugned order is set aside and the matter is remanded for re-consideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within three months from the date of remittance of 25% of the disputed tax demand. https://www.mhc.tn.gov.in/judis WP No. 24402 of 2026 __________ Page3 of 4 5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 07-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ To Assistant Commissioner (ST) (FAC) Mettupalayam Road Assessment circle, Dr. Balasundaram Road, Coimbatore 18. https://www.mhc.tn.gov.in/judis WP No. 24402 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 24402 of 2026 and WMP.Nos.26592 & 26596 of 2026 07-07-2026 https://www.mhc.tn.gov.in/judis